Bogus self-employment

"Bogus self-employment" exists if three of the five following criteria are met:

(1) In connection with his or her work, the person does not regularly employ an employee who is subject to compulsory insurance

(2) She only works for one employer on a permanent basis

(3) Your client or a comparable client has the corresponding activities carried out regularly by employees he employs

(4) Your activity does not reveal typical characteristics of entrepreneurial activity

(5) The person's activity corresponds to the external appearance of the activity that he had previously performed for the same client on the basis of an employment relationship.

The first two characteristics apply to self-employed persons who are similar to employees. Pseudo-self-employed are subject to the obligation to contribute to all branches of social insurance, while for self-employed persons similar to employees, mostly commercial agents, only the old-age provision is regulated. Exceptions to the compulsory insurance apply for start-ups and for those affected after reaching the age of 58. The insurance obligation is generally decided by the insurance carrier on the basis of the overall assessment of the individual case.

Der Auftraggeber eines Scheinselbständigen gilt steuerlich als Arbeitgeber mit allen damit verbundenen Duties (Lohnsteuer, Income tax deduction procedure), wodurch ihn organisatorische und finanzielle Belastungen treffen. Die Abgrenzungskriterien zur Scheinselbständigkeit enthalten Interpretationsspielräume.

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